压力下的环境审计变化和内部审计人员作用【外文翻译】

1、外文文献翻译原文:PressuresforChangeinEnvironmentalAuditingandintheRoleoftheInternalAuditorAstherisksoffinanciallossandimagedamagefromcatastrophicenvironmentalproblemsincrease,manycompaniesaredesigningsystemsforpreventionratherthanmereregulatorycompliance.Inthepast,auditteamsweretypicallycomposedofengineersa

2、ndscientistsconsideredbestabletoachievecompliancewithgovernmentalregulation.However,ascompaniesturntheirfocustowarddesigningandmonitoringenvironmentalmanagementsystems,theroleofinternalauditorsislikelytoincreasebecauseoftheirgreaterexpertiseinauditingsystems.Earlyenvironmentallegislationfocusedonpun

3、ishingthepolluterandstoppingthepollutionwithrestrainingordersandabatementprocedures(Rittenbergetal.,1992).Asaresponse,companies'primaryobjectiveinperformingthefirstenvironmentalauditswascompliancewithregulationsandtheavoidanceofregulatorysanctions.TheU.S.EnvironmentalProtectionAgency(EPA)isrethi

4、nkingitsapproachtocomplianceandenforcementandtheroleofenvironmentalauditing.Ratherthantheprescriptivecommandandcontrolapproach,theEPAisallowingmoreflexibilityinthewayinwhichcorporationsmanageenvironmentalrisksaslongasenvironmentalgoalsareachieved.Thismorecollaborativeapproachprovidesmanagementwithan

5、incentivetodesignenvironmentalsystems,whicharecosteffective,emphasizeprevention,andcontinuouslyimprove.Theinitialemphasisonassessingtechnicalcomplianceledmanagementtostaffenvironmentalauditteamswithtechnicalpersonnelsuchasscientistsandengineers.Thenewemphasisonevaluatingsystemssuggestsagreaterrolefo

6、rinternalauditorswhopossessthenecessarytrainingandexperience.Severalotherchangeshavealsomotivatedcompaniestoreevaluatetheirapproachtoenvironmentalauditing.Onechangeistheconsistenttrendtowardmorestringentandcomprehensiveenvironmentallegislation.Forexample,theEPArecentlyrecommendedtighternationalstand

7、ardsforairquality(Cushman,1996).Duetoseveralhighlypublicizedenvironmentaldisastersandthecontinualenactmentofnewandmorecomprehensivelaws,anincreasinglyawareandskepticalpublicarepromptingcorporatemanagementtoreassesswhatitmeanstobeenvironmentallyresponsible.Investors,observingthemassivecleanupcosts,li

8、tigation,andreputationaldamageresultingfromenvironmentalaccidentssuchasThreeMileIsland,LoveCanal,theExxonValdezortheBhopalchemicaldisaster,mayfavorcompaniesthattakepreventativemeasurestominimizethesedownsiderisks.Interestinaneffectiveenvironmentalmanagementsystem,whichincludesenvironmentalauditing,i

9、salsomotivatedbythemorestringentenvironmentalstandardsinothercountries.Corporationsmaysoonfindthatdevelopingsuchasystemandmeetingthesemorestringentstandardsarerequirementsofconductinginternationalbusiness.TheEPAiscurrentlyparticipatinginthedevelopmentofthemostcomprehensiveenvironmentalqualitystandar

10、dseverundertaken,ISO14000.Thesestandards,developedbytheInternationalStandardsOrganization(ISO),resultedinpartfromtheGATTtalkswhichsoughttopromotefreetradewhileestablishingaglobalcommitmenttoacleanenvironment.ToobtainISO14000certification,corporationsmustmaintainenvironmentalmanagementsystemsandmonit

11、orthesesystemswithenvironmentalauditing.TheEPAandothergovernmentalagencieswillconsideracompany"sertificationandcompliancewiththesestandardsinenforcementactions.Furthermore,theseuniforminternationalenvironmentalstandards,andanorganizationrresponsetothem,couldpotentiallyprovideabasisforsocietytoc

12、omparefirmssensitivitytoenvironmentalissues.Inlightofthesenewrisksandopportunities,managementneedstoreevaluatehowitapproachesenvironmentalauditing.Thepurposeofthisarticleisthreefold.First,weidentifyanddiscusschangesintheriskscompaniesfaceinmanagingenvironmentalissues.Specifically,thediscussionfocuse

13、sonthenewenvironmentalstandardISO14000andchangesindirectionattheEPA.Second,weenvisiontheimplicationsofthesechangesonmanagement'sapproachtomonitoringtheserisks,andthird,wesuggeststepsusefulinadaptingtothesechangesandencourageareexaminationoftheinternalauditor'srole.ChangesinPressuresAffecting

14、EnvironmentalAuditingHistoricalBackgroundTheEnvironmentalProtectionAgencywasestablishedin1970andseveralpiecesofenvironmentallegislationensuedinthatdecade,includingTheCleanAirActof1970,TheCleanWaterActof1972,andTheResourceConservationandRecoveryActof1976.Thislegislationfocusedonpunishingtheviolatoran

15、dusingadministrativeandcourtorderstoachievecompliance.Ontheotherhand,theSuperfundlegislation,namelytheComprehensiveEnvironmentalResponse,CompensationandLiabilityAct(CERCLA)of1980andtheSuperfundAmendmentsandReauthorizationAct(SARA)of1986,madecompaniespotentiallyliableforcleaningupexistingorfuturedama

16、getotheenvironmentwhereexistingdamagemighthavebeencausedbyapriorowneroftheland.Numerousotherfederal,stateandlocalenvironmentalandworkersafetylawshaveincreasedthecomplexityandextensivenessofregulatorycompliance.Astheresultingcostsofcomplyingwiththeselaws,payingforviolations,andcleaningupenvironmental

17、damagehaveincreased,sohasthedemandforenvironmentalaudits.Althoughfearofregulatoryenforcementwastheprimaryforcespurringthedemandforenvironmentalauditing,italoneisinsufficienttoexplainwhycompaniesarechoosingtogobeyondcompliance.Forexample,1,300companiesvoluntarilyacceptedEPA'schallengetoreducedisc

18、hargesof17toxicpollutantsby50percent(EPA,1996a).AreportpublishedbytheInstituteofInternalAuditorsResearchFoundation,definedenvironmentalauditingas“anintegralpartofanenvironmentalmanagementsystemwherebymanagementdetermineswhethertheorganizationenvironmentalcontrolsystemsareadequatetoensurecompliancewi

19、thregulatoryrequirementsandinternalpolicies.Inpractice,thenatureofenvironmentalauditsisdefinedandimplementeddifferently.Somecorporationsoutsourcethisfunctiontoathird-partyconsultant;othersrelyontechnicalstaffwhilestillothersemployinternalauditors.Althoughthekeybenefittoanenvironmentalauditiscomplian

20、cewithgovernmentalregulations,itisespeciallybeneficialinbusinessplanning,reporting,employeedevelopment,andpublicrelations(MarshandJohnson,1995).Theauditteamistypicallyawareofenvironmentalissues,risksandregulationsandcananalyzetheserisks,identifypotentialproblemsandrecommendmeansofaddressingtheenviro

21、nmentalriskexposures.Environmentalauditorsfrequentlyencouragethedevelopmentofanenvironmentalpolicystatement,anenvironmentalmanagementsystem,andanenvironmentalauditprogram.Sincetheacquisitionofrealestatecanobligateacorporationforanypollutiondamageonthatpropertyoccurringpriortoitspurchase,auditorsaren

22、eededtoassesstheenvironmentalrisksandliabilitiesofpropertyacquisitionsanddivestitures(CampbellandByington,1995).Auditorsalsoplayakeyroleinvaluingenvironmentalliabilitiesforfinancialaccountingpurposes.PressuresfromthePublicandBusinessCommunityEnvironmentalprotectionhasbecomeanimportantpoliticalissuef

23、orthe1990s.Publicawarenesshasgrownduetonewscoverageoftheenvironmentalhazardsposedbyacidrain,globalwarming,ozonelayerdepletion,andtheclear-cuttingofforests,tonameafew.Theseconcernshavebeenpersonalizedbylegislationmandatingvehicleemissiontestsandtherecyclingofwastethatforcecitizenstodirectlyaddressthe

24、ircontributiontotheproblem.Taxpayersarealsoconcernedwiththecleanupcostsoftoxicwastesiteswhichareestimatedtoexceed$100billion(Rittenbergetal.,1992).Becauseofthepublic'heightenedsensitivitytoenvironmentalissues,industrialaccidentssuchasthechemicaldisasteratBhopol,IndiaortheoilspillageoftheExxonVal

25、dez,whichresultedina$5billiondollardamageaward,poseasignificantriskofdamagingthecorporation'simageofsocialresponsibilityandtheattractivenessofitsstock.Risingcostsofenvironmentalcleanup,lawsuits,andreputationaldamagehaveledboardsofdirectors,investors,andbankstoseekassurancesthroughenvironmentalau

26、ditsthatacompanywillbeabletomaintainitsprofitability.Theywantassurancethatcurrentactivitieswillnotresultinthecompanyincurring,onaverage,$25milliontocleanupenvironmentaldamage.Thedramaticallyincreasingcostandthepossibleriskoflargelosseshaveledstakeholderstoviewtheproblemfromalong-termperspective,reco

27、gnizingthatitismorecosteffectivetoperformenvironmentalauditstopreventenvironmentaldamagethantodealwithitsaftermath.Anothersourceofpressuretoperformenvironmentalauditsarisesfromconsumerswhoareincreasinglyholdingcompaniesresponsibleforthewaytheyuseresources.Thepublicisbecomingevermoreawareofenvironmen

28、talissuesandthepotentialimpactofbusinessoperationsontheenvironment.Consumershavedemonstratedawillingnesstoadjusttheirconsumptionhabitstoreflecttheirperceptionsofafirm'senvironmentalperformance.Thoughtheydemandhighqualityproductsandservices,consumersalsowanttheirproductiontobeenvironmentallyrespo

29、nsible.Moreover,theconceptofsustainabledevelopmentisgainingcurrency.Sustainabledevelopmentinvolvesmeetingthecurrentneedsofthecompanywhileprotectingresourcessothatfuturegenerationsareabletomeettheirneeds.Toachievesustainabledevelopment,companiesmustconsider1)whetherthenaturalresourcestheyarecurrently

30、consumingcanbereplenishedforfuturegenerations,2)theimpacttheproductionprocesshasontheenvironment,and3)theimpactthattheproduct'suseanddisposalwillhaveontheenvironment.Forthesereasons,managementneedsaninformationsystemthatprovidesfeedbackonenvironmentalimpactbothforcontrolpurposesandtosupportenvir

31、onmentalclaimsusefulinpromotingthefirmassociallyresponsible.PressuresforChangeArisingfromPrivateSectorEnvironmentalAuditingInitiativesPressurefromthepublic,consumergroupsandconsumerscontributedtoincreasinginterestindefiningwhatitmeanstobeenvironmentallyresponsible.Principlesforenvironmentalmanagemen

32、thavebeenpublished,andstandardsforevaluatingcompliancewiththeprincipleshavebeguntoemerge.Principlesoridealsinspireproperenvironmentalstewardshipwhereasstandardsprovideabasisforevaluatingenvironmentalclaimsandofferaflexiblestructurewithinwhichcompaniescanpursuecontinualimprovement.TheInternationalCha

33、mberofCommerceandCoalitionforEnvironmentallyResponsibleEconomies(CERES)havepublishedlistsofprinciplesforenvironmentalresponsibility.Eachofthesecallsforenvironmentalauditingandthepublicdisclosureofresults.ThiswouldrepresentachangeforUScompanies,astheyhavebeenreluctanttoshareauditresultsduetostringent

34、regulation,fearoflitigation,andEPAenforcementactionsfornoncompliance.Toevaluateacompany'scompliancewiththeseprinciples,otherinternationalorganizationshavedevelopedthefollowingthreevoluntarystandards.1. Britishstandard7750-19922. AuditScheme(Eco-Audit)-19923. ISO14000-1996Oftheseefforts,ISO14000i

35、smostlikelytoaffectUScompanies.However,giventhecurrenttrendtowardconvergencewithEuropeanandInternationalstandards,companiesshouldstayabreastoftheotherstandardssuchastheEco-Auditscheme,assomeaspectsofthesestandardsaremorerigorous(e.g.,requireenvironmentalstatementsbereviewedandvalidated).AccordingtoK

36、irchensteinandJump(1995),itappearsitwillbeonlyamatteroftimebeforestandardssuchastheEco-Auditschemebecomemandatoryandexportstosupportingcountrieswillneedtocomply(Willig,1995).ChangingDirectionsattheEPAandImplicationsforEnvironmentalAuditingNoneofthelawsEPAadministersrequireenvironmentalauditing.Howev

37、er,EPAinrecentyearshasbeguntodomoreresearchintohowenvironmentalauditingcanbeusedtocomplement,andevenreplace,regulatoryrequirements.BlumenfeldandHaddad(1984)suggestmanyreasonswhytheEPAisinterestedinpromotingenvironmentalauditing.First,corporationsthatestablishanenvironmentalauditfunctionsignaltotheir

38、employeesthatseniormanagementiscommittedtoimprovingitsenvironmentalperformance.Inaddition,itresultsinacadreofprofessionalswithinthecorporationwhoareinterestedinenvironmentalissues.Second,itaddressesregulatorsp(roblemofobtainingeffectiveday-to-daymonitoringofregulatorycompliancewithlimitedresources.T

39、hird,itaidsintargetingenforcementactionsbecauseitmorereliablydifferentiatesbetweencompliersandnoncompliers.Finally,environmentalauditinghasthelong-termpotentialforimprovingrelationsbetweengovernmentandindustry.Besidespursuingsanctions,theEPAcanacknowledgeandencouragecorporationsthatdemonstrateinnova

40、tiveapproachestoenvironmentalmanagement.InadditiontoparticipatinginthedraftingoftheISO14000voluntarystandards,theEPAhasembarkedonseveralinitiativeswheretheyencouragecompaniestouseenvironmentalauditing,suchastheEnvironmentalLeadershipProgramandProjectXL.Thesechangeshaveoccurredastheagencyseekstoreinv

41、entenvironmentalregulation.InMarch1995,PresidentClintonannouncedaplantoreinventenvironmentalregulation(ClintonandGore,1995).Whilerecognizingprogressmadeinimprovingtheenvironment,theplanindicatesthatmuchworkremains.Theplanfocusesonachievingenvironmentalresultsratherthanadheringtoprocedures.Theaimisto

42、encourageinnovationbygivingcompaniessomeflexibilityinmeetingenvironmentalregulations.Atthesametime,companiesareexpectedtoacceptresponsibilityforenvironmentalstewardship.Source：RobertR.Tucker,JanetKasper.PressuresforChangeinEnvironmentalAuditingandintheRoleoftheInternalAuditorJ.JournalofManagerialIss

43、ues,2004,10(3):340-354.译文:压力下的环境审计变化和内部审计人员作用面对财务损失风险的增加和灾难性的环境问题的增多，许多公司不再死守既定的规则，而是通过设计预防系统来应对。在过去，由工程师和科学家组成的审计小组通常被认为最能保证政府规则被遵守。不过，现在由于公司把他们的重点转向了设计和监测环境管理体系，内部审计人员的作用可能会因为他们在审计体系中越来越重要的专业技术而增强。早期的环境法规重点集中在惩罚污染者、停止和减少污染的命令与程序上（Rittenberg等，1992）。作为回应，公司在第一次执行环境审计的主要目标是遵守法规和回避法规的制裁。美国环境保护署（EPA正在重

44、新考虑环境审计的职责以及遵守和执行环境法规的方法，而不是发布规范性的命令和控制方法，只要企业能够实现环境目标，环保局允许企业在管理环境风险中使用更灵活的方式。在设计环境体系时，更多的合作方式采用了带有激励性质的管理模式，这更符合成本效益原则、更注重预防和不断提高的要求。美国环保署最初强调的是评估技术领导管理从而编制拥有像工程师、科学家等技术人员的环境审计队伍，而现在强调的是评估过程中必须要拥有经过训练和有经验的内部审计人员，并且让他们发挥更大的作用。其他的一些变化也促使企业重新考虑他们的环境审计方法。其中一个变化是一致的趋向于需要更严格和全面的环境法规。例如，最近美国环保署提出了更严格的国家空

45、气质量标准（库什曼，1996年）。由于一些让公众高度关注的环境灾害、更新更全面的法律不断地颁布和公众意识的不断提高，促使企业管理者重新考虑什么是环保责任。投资者更加关注由意外环境事故造成的大量清理成本、诉讼费用和名誉损失，如三哩岛、爱运河、埃克森公司瓦尔迪兹或博帕尔化学灾害，投资者的这种关注可能促使企业采取相应的预防措施来最大限度的降低下行风险。企业对一个有效的环境管理体系感兴趣，也包括环境审计，也是出于对其他国家更严格的环保标准。对公司而言，发展这种系统和发现这些更严格的标准是开展国际业务的需要。美国环保局目前正在参与制定有史以来最全面的环境质量标准一一ISO14000。由国际标准化组织（I

46、SO）开发的这些标准，是导致关贸总协定谈判的部分原因，他们约定在促进自由贸易的同时建立一个全球干净的环境。为了获得ISO14000认证，企业必须建立环境管理体系，用环境审计来监察这些体系的运行。环保署和其他政府机构将考虑公司的认证，并在执行中遵守这些标准。止匕外，组织遵守这些统一的国际环境标准可以给社会和企业对环境问题的敏感性提供一个基础。鉴于这些新的风险和机遇，管理人员需要重新鉴定如何进行环境审计。本文的写作目的有三个：首先，我们需讨论并确定公司在管理环境问题中面对的风险变化，具体来说，讨论的重点是新的环保标准一一ISO14000和环保署的方向变化；其次，我们设想这些变化对用管理的方法来监测

47、风险造成的影响；最后，我们提出适应这些变化的措施，并鼓励内部审计人员进行复审。压力影响环境审计变化的历史背景环境保护署成立于1970年，一些环境条例在这随后的十年中随之出台，包括1970年的清洁空气法，1972年的清洁水法，以及1976年的恢复资源保护的法案。这些法规的重点在于惩治违法者，要求他们遵守行政命令和履行法院的判决。另外，1980年的超级基金条例，即综合环境反应，赔偿与责任法（环境法）和1986年的超级基金修订与重新授权法案（宗教局），要求各公司对现有的或未来的包括有些可能是由前土地拥有者引起的对环境造成破坏的潜在责任负责。许多其他联邦、州和当地的关于环境与工人安全的法律，增加了复杂

48、性和广泛的合规性。由于遵守这些法律所产生的费用、对违法行为的付出和清理环境破坏支出的增加，是企业产生对环境审计的需求。虽然对监管执法的恐惧是促进环境审计需求的主要力量，但它不足以解释为什么公司选择超越规则。例如，1300家公司自愿接受环保局的挑战，减少排放17种有毒污染物的50%（环保局，1996年）。内部审计研究基金会研究所发表的一份报告，定义环境审计为“完整的环境管理体系，包括管理层决定组织环境控制体系是否足以符合法规要求和内部政策的要求。”在实践中，环境审计的本质定义和实施方式是不同的。有些公司将其委托给第三方顾问；另外的公司依靠技术人员和聘用的内部审计人员进行环境审计。环境审计的关键是

49、遵守政府法规，尤其是在商业计划、报告、雇员的发展和社会公共关系中（马师和约翰逊，1995年）。审计小组通常可以意识到潜在的环境问题和风险，从而分析这些风险，找出潜在的问题，提出解决的措施。环境审计人员经常鼓励进一步发展环境政策报告书、环境管理体系和环境审计程序。由于私人财产的获得会使公司在财产发生预先购买时对环境污染负有责任，因此审计师需要评估环境风险和明确财产获得与剥夺所负的责任（坎贝尔和拜因顿，1995年），同时审计人员还要在重视环境责任的财务会计目标中扮演一个关键的角色。压力来自公共和商业界环境保护已成为上世纪90年代一个重要的政治问题。由于新闻媒体对环境危害的报道，如酸雨，全球变暖，臭氧层耗竭，以及森林砍伐等，使公众环境意识不断地增强。通过法规规定公民要主动进行车辆废气测试和废物回收，这些环境意识个性化。纳税人也关注有毒废料场的环境净化成本，这些成本估计超过1000亿美元（Rttenberg等，1992）。因为公众对环境问题、工业意外事故的高度敏感，例如导致了50亿美元赔偿的Bhopol